REGISTERED NUMBER: SC194706 (Scotland)

Unaudited Financial Statements

for the Year Ended 31 March 2026

for

Ram-Tech Hydraulics Ltd.

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Mr J J Hendry

REGISTERED OFFICE:

Westknock

Stuartfield

Peterhead

Aberdeenshire

AB42 5DJ

REGISTERED NUMBER:

SC194706 (Scotland)

ACCOUNTANTS:

SBP

Accountants

Glebefield House

21 Links Terrace

Peterhead

Aberdeenshire

AB42 2XA

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

187,660

174,488

187,660

174,488

CURRENT ASSETS

Stocks

13,000

13,000

Debtors

6

113,034

141,747

Cash at bank

639,377

566,746

765,411

721,493

CREDITORS

Amounts falling due within one year

7

99,036

111,210

NET CURRENT ASSETS

666,375

610,283

TOTAL ASSETS LESS CURRENT LIABILITIES

854,035

784,771

PROVISIONS FOR LIABILITIES

17,911

19,123

NET ASSETS

836,124

765,648

CAPITAL AND RESERVES

Called up share capital

3,000

3,000

Retained earnings

833,124

762,648

SHAREHOLDERS' FUNDS

836,124

765,648

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 11 September 2026 and were signed by:

Mr J J Hendry - Director

1.	STATUTORY INFORMATION

Ram-Tech Hydraulics Ltd. is a private company, limited by shares , registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover represents the amounts (excluding value added tax) derived from the provision of goods and services to customers. Revenue is recognised at the point goods and services are provided.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2013 has been amortised over its estimated useful life of five years and is now fully written down.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Freehold property

-

4% on cost

Plant and machinery

-

15% on reducing balance

Fixtures and fittings

-

15% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

33% on cost

Tangible fixed assets are included at cost less depreciation and impairment. The residual value is reassessed at the end of each accounting period.

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2025 - 3 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 April 2025

and 31 March 2026

10,600

AMORTISATION

At 1 April 2025

and 31 March 2026

10,600

NET BOOK VALUE

At 31 March 2026

-

At 31 March 2025

-

5.	TANGIBLE FIXED ASSETS

Fixtures

Freehold

Plant and

and

property

machinery

fittings

£

£

£

COST

At 1 April 2025

136,126

149,882

375

Additions

-

13,817

-

Disposals

-

(3,550

)

-

At 31 March 2026

136,126

160,149

375

DEPRECIATION

At 1 April 2025

54,315

116,356

322

Charge for year

5,445

5,843

8

Eliminated on disposal

-

(2,655

)

-

At 31 March 2026

59,760

119,544

330

NET BOOK VALUE

At 31 March 2026

76,366

40,605

45

At 31 March 2025

81,811

33,526

53

Motor

Computer

vehicles

equipment

Totals

£

£

£

COST

At 1 April 2025

113,000

1,981

401,364

Additions

37,750

832

52,399

Disposals

(18,500

)

-

(22,050

)

At 31 March 2026

132,250

2,813

431,713

DEPRECIATION

At 1 April 2025

54,207

1,676

226,876

Charge for year

23,313

430

35,039

Eliminated on disposal

(15,207

)

-

(17,862

)

At 31 March 2026

62,313

2,106

244,053

NET BOOK VALUE

At 31 March 2026

69,937

707

187,660

At 31 March 2025

58,793

305

174,488

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Trade debtors

100,373

122,060

Amounts recoverable on contract

10,936

16,224

Other debtors

1,725

3,463

113,034

141,747

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Trade creditors

10,165

23,050

Taxation and social security

84,320

84,341

Other creditors

4,551

3,819

99,036

111,210

8.	ULTIMATE CONTROLLING PARTY

The company is controlled by the Director.